Orange County NC Website
2 <br /> In this instance, the change in value made for the 2023 tax year by the Orange County Tax Office <br /> represents a correction to an appraisal error. The appropriate procedure is to correct the error <br /> and valuation for the current tax year and subsequent years, which has been done for 2023 and <br /> forward according to NCGS 105-287. <br /> FINANCIAL IMPACT: Approval of the refund request would result in a $2,808.71 loss as <br /> calculated by the Tax Office. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> ENVIRONMENTAL IMPACT: There is no Orange County Environmental Responsibility Goal <br /> impact associated with this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br /> resolution denying the refund request based on consultation with the County Attorney. <br />